The High-Low Method: Split Any Mixed Cost Into Fixed and Variable in Five Minutes
The high-low method splits a mixed cost using two periods — cost difference ÷ activity difference is the variable rate, and the remainder is fixed.
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Profitability
Analyze and improve business profitability with financial insights
Dermatology Practice Bookkeeping: Running Medical, Mohs, and Cosmetic as Separate Profit Centers
How to split a dermatology practice's books into medical, Mohs, cosmetic, retail, and pathology profit centers — with the chart-of-accounts structure, overhead allocation rules, denial and per-case metrics, and deferred-revenue treatment each one needs.
How to Price Your Product or Service: Cost-Plus, Value-Based, and Penetration Pricing
A 50% markup on an $8.00 cost yields a 33% margin, not 50% — the single most expensive arithmetic error in small-business pricing. This guide gives the formulas for cost-plus, value-based, and penetration pricing, worked examples, the markup-vs-margin correction, and how to A/B test a price before committing.
Urban Farm and Market Garden Bookkeeping: Know Your Profit Per Crop
How small growers keep books that answer "which crop made money?" — Schedule F expense categories, why cash accounting fits a market garden, the March 1 / January 15 farmer estimated-tax rule, the farm optional method for Social Security credits, and per-enterprise cost allocation by bed-feet and labor hours.
Cut-Flower Farm Bookkeeping: Enterprise Budgets, Per-Stem Costs, and Pricing Bouquets for Actual Profit
How to build an enterprise budget for a cut-flower farm, calculate true per-stem cost (total planting cost ÷ marketable stems, counting owner labor and 20–40% shrink), compare farmers-market, subscription, wholesale, and u-pick channels by net return per hour, and price mixed bouquets from a costed recipe — plus Schedule F vs. Schedule C rules and seasonal cash-flow practices.
Greenhouse Grower Cost Accounting: Allocate Space, Heating, Labor, Shrink, and Crop Turns to See Profit per Plant
A cost-accounting framework for greenhouse growers that allocates overhead by square-foot-weeks, splits heating and labor by crop, and tracks shrinkage by cause — so pricing rests on cost per marketable plant, not cost per plant started. Includes a worked example where $240,000 of shared costs over 320,000 square-foot-weeks yields a $0.75 occupancy rate.
Micro-Wedding Packages That Still Make Money: A Pricing and Bookkeeping Guide for Event Vendors
How wedding photographers, caterers, and planners can price sub-50-guest micro-weddings profitably — a contribution-margin floor formula that separates fixed event costs from per-guest costs, package structures with explicit minimums and add-ons, and bookkeeping that keeps deposits, earned revenue, sales tax, and direct costs visible per booking.
Uber Q2 2026 Earnings: 24% Gross Bookings Growth and a $1.6 Billion Profit Swing
Uber processed $58.0B of gross bookings in Q2 2026, up 24%, while revenue grew 12% to $14.19B and operating income grew 30% to $1.89B. Net income rose 77% to $2.39B, but a $1.61B gain on debt and equity securities supplied more than half of pre-tax profit, and a UK shift to an agent model cut reported revenue by roughly $1.1B — the full income statement and balance sheet reconciled in a public Beancount ledger.
Mobile Veterinary Practice Bookkeeping: A Per-Visit Profit and Van-Cost Guide
A bookkeeping framework for mobile veterinary practices — track per-visit revenue in layers, capitalize the van and conversion, split loan payments into principal and interest, and use contribution margin plus a rolling 13-week forecast to price each route.
How to Keep a Shared Commissary Kitchen Profitable: Revenue, Storage, and Overhead
A bookkeeping playbook for shared commissary kitchen operators—separate every revenue stream, price storage and peak hours, allocate shared costs by a rule you can explain, reconcile bookings to bank deposits, and hold refundable deposits as liabilities until earned.
Manufacturing Overhead Allocation: How Activity-Based Costing Fixes Your Product Cost
A plantwide overhead rate cross-subsidizes products — undercosting complex low-volume jobs by 35% or more. This guide shows how to calculate a defensible predetermined rate, reconcile applied vs. actual overhead monthly, and graduate to ABC or time-driven ABC when product and volume diversity make a single rate lie.
Personal Chef and Private Catering Bookkeeping: Grocery COGS, the Home-Kitchen Deduction, and Per-Client Profitability
How personal chefs and private caterers separate client grocery COGS from household spending, claim the home-kitchen deduction under the exclusive-use test, and job-cost every booking — with target food-cost ranges of 28–38% for weekly meal prep and 25–35% for private dinners.